Cosyn Limited Vs Assistant Commissioner of State Tax
Date: April 29, 2024
Subject Matter
Wrongly claimed IGST credit need not be reversed if used for CGST and SGST payments
Summary
The case involves a writ petition challenging an assessment order passed under the West Bengal Goods and Services Tax (W.B.G.S.T.) Act. The appellant contended that they availed credit and subsequently utilized it for the payment of CGST and SGST as…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This intra-Court is directed against the order dated 4 th December, 2023 in W.P.A. 25725 of 2023, by which the writ petition, which was filed by the appellant challenging an assessment order passed under the W.B.G.S.T. Act, was dismissed on the ground that it is an appealable order. When the appeal was heard on 22 nd December, 2023, the imp…